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Jurnal Ekonomi, Akuntansi dan Perpajakan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468809     EISSN : 30468140     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Akuntansi, dan Perpajakan sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 204 Documents
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Analisis Nilai Perusahaan Ditinjau dari Harga Jual dan Return On Asset (ROA) Melalui Nilai Ekuitas Pada PT. Ace Hardware Tbk. Kiki Kiki; Abdullah Abdullah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.500

Abstract

this study, confirmation of the company's value theory is a reflection of the company's selling price in the company from the perspective of the market or society and the company's value is the selling price of goods when the goods will be sold. Thus this study uses the ratio analysis method and statistical analysis using the Smart PLS benchmark.The results of the study found that the company's value is not only seen from the selling price but how the company returns assets that provide value to equity, the company's value will always be high.
Inovasi Pengelolaan Limbah Minyak Jelantah Menjadi Lilin Aroma Sebagai Solusi Usaha Masyarakat Desa Jatirejo Kabupaten Kendal Reni Widiana Ningsih; Anggifatul Hana
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.501

Abstract

Processing used cooking oil into aroma candles is an innovation that provides a sustainable business solution for rural areas. Used cooking oil, usually considered household waste, can be converted into economically valuable products such as aroma candles. The process involves filtering, refining, mixing with ingredients such as stearin, colorants, and fragrances, and forming candles in various shapes and attractive scents. In addition to increasing the economic value of the village community, this business also reduces used cooking oil waste that can pollute the environment. With small capital and simple technology, this process can empower villagers, create employment opportunities, increase income, and support environmentally friendly practices. Training and education programs on entrepreneurship and waste management can also grow the business, strengthen the local economy, and raise awareness about the importance of protecting the environment.
Pengaruh Kredit Bermasalah Terhadap Rentabilitas Ekonomi Pada Koperasi Simpan Pinjam Balo’ Toraja Kecamatan Makale Kabupaten Tana Toraja Wilma Dian Ardiyanti; Srisetyawanie Bandaso; Grynjiel Ayu Sandangan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.502

Abstract

This research aims to examine the effect of non-performing loans on economic profitability in the Balo' Toraja Savings and Loans Cooperative, Makale District, Tana Toraja Regency. The type of research used in this research is quantitative descriptive research. The unit of observation in this research is the financial report and non-performing loans for 2016-2020. The results of this research show that there is an influence of non-performing loans on economic profitability, which means that if non-performing loans increase, economic profitability will decrease, and vice versa, if non-performing loans decrease, economic profitability will increase.
Pengaruh Earning Per Share Dan Return On Assets Terhadap Harga Saham (Studi Pada PT. Hanjaya Mandala Sampoerna Tbk) Ellyn Patadungan; Marniati Marniati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.503

Abstract

This study aims to determine the effect of earnings per share and return on assets on stock prices (studies at PT. Hanjaya Mandala Sampoerna Tbk). The research problem in this study is whether Earning Per Share (EPS) and Return On Assets (ROA) partially and simultaneously affect the stock price at PT. Hanjaya Mandala Sampoerna Tbk. The research method uses the Multiple Linear Regression analysis technique with SPSS version 26. Based on the results of the analysis, it can be concluded that partially the Earning Per Share (EPS) variable has a positive and significant effect on stock prices, the Return On Assets (ROA) variable has no effect on prices share. Simultaneously the EPS and ROA variables affect stock prices. The coefficient of determination (R2) in this study is 0.810, meaning that EPS and ROA affect stock prices by 81% and the remaining 19% is influenced by other variables not included in this study
Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Bumn Go Public Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Nastiti Rizky Shiyammurti; Reny Wahyuni
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.516

Abstract

This research was conducted on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The aim of this research is to find out how much Good Corporate Governance and Corporate Social Responsibility, either partially or simultaneously, affect the company value of publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The research methods used in this research are descriptive methods and associative methods.In this research, the unit of analysis is financial report documents and sustainability reports on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sample in this research was 7 companies. Random sampling is purposive sampling consideration. The analysis method uses multiple linear regression analysis. Based on the research results, it shows that partially there is no significant influence of Good Corporate Governance sub-variables of the board of commissioners, board of directors and audit committee on company value, and partially there is no significant influence of Corporate Social Responsibility on company value.Simultaneously there is an influence of Good Corporate Governance sub variables of the board of commissioners, board of directors, and audit committee and Corporate Social Responsibility on company value. Based on the R Square value obtained at 0.305 or 30.5%, this means that the Good Corporate Governance variable with the sub-variables of the board of commissioners, board of directors and audit committee and the Corporate Social Responsibility variable contributes to the influence on company value of 30.5%, the remaining 69 .5% is influenced by other variables not involved in this research.
Pengaruh Penjualan Kredit dan Perputaran Piutang terhadap Profitabilitas Periode Sebelum dan Saat Covid-19: (Studi pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2021) R. Enough Bhaktiar; Nia Kusniati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.517

Abstract

The research was conducted on companies in the cosmetics and household needs subsector listed on the Indonesia Stock Exchange in 2015-2021. This type of research uses quantitative methods samples selected using purposive techniques. Data analysis is done using panel data regression with the help of the Eviews 12 program. The research results indicate that partially, Credit Sales and Accounts Receivable Turnover has no effect on profitability, while simultaneously, Credit Sale and Accounts Receivable Turnover show a positive and significant effect on profitability (return on asset) with a determination coefficient of 0,631977 or 63,1977% then the remaining 0,368023 or 36,8023% is influenced by other variables that are outside this study.
Pengaruh Internal Auditor dan Internal Control terhadap Pencapaian Prinsip Good University Governance di Universitas Nusa Nipa Ellygius Mario Pablo Tani; Yosefina Andia Dekrita; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.518

Abstract

This study aimed to determine the influence of Internal Auditors and Internal Control on achieving Good University Governance at Nusa Nipa University. The research employed an associative approach with a causal relationship and a quantitative method. The sampling technique used was Quota Sampling, where the sample was determined based on a predetermined quota. Data collection was carried out through the distribution of questionnaires to 45 respondents. Data analysis was conducted using multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) software. The results of the study indicated that the significance value (sig) for the Internal Auditor variable (X1) was 0.000, which was less than the significance level of 0.05, and the Internal Control variable (X2) also had a sig value of 0.000, which was below the significance level of 0.05. The F-test results showed that the F value was 22.831 with a significance level of 0.000. Based on the F-test results, it was found that the independent variables collectively had a significant effect on the dependent variable, namely the achievement of Good University Governance. Thus, it was concluded that Internal Auditors and Internal Control significantly influenced the achievement of Good University Governance at Nusa Nipa University.
Pengaruh Tingkat Pendidikan dan Motivasi Terhadap Kesadaran Membayar Retribusi Parkir: (Studi Kasus pada Pasar Tingkat Maumere, Kab Sikka, Nusa Tenggara Timur) Vincencio Sinar Da Gomez; Henrikus Herdi; Pipiet Niken Aurelia
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.519

Abstract

This research aimed to investigate the impact of education level and motivation on awareness of paying parking fees in the Pasar Tingkat Maumere parking area, Sikka Regency, East Nusa Tenggara.The research population comprised users of patking services,including both two-wheeled and four-wheeled vehicles,in the Pasar Tingkat Maumere parking area. The research employed a quantitative research approach, employing the survey method. The scope of the research included two independent variables (educational level and motivation) and one dependent variable (awareness of paying parking fees).The data sources consisted of both primary and secondary data.The data was collected by distributing 67 random sampling questionnaires.The data analysis technique used included descriptive statistics,multiple linear regression,data quality test, classical assumption test,and hypothesis test. The results of the research indicated that (1) Educational Level affected Awareness of Paying Parking Fees, (2)Motivation affected Awareness of Paying Parking Fees, and (3)both Education Level and Motivation had a simultaneous effect on Awareness of Paying Parking Fees.
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan BUMN Go Public pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Nastiti Rizky Shiyammurti; Reny Wahyuni
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.520

Abstract

This research was conducted on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The aim of this research is to find out how much Good Corporate Governance and Corporate Social Responsibility, either partially or simultaneously, affect the company value of publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The research methods used in this research are descriptive methods and associative methods.In this research, the unit of analysis is financial report documents and sustainability reports on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sample in this research was 7 companies. Random sampling is purposive sampling consideration. The analysis method uses multiple linear regression analysis. Based on the research results, it shows that partially there is no significant influence of Good Corporate Governance sub-variables of the board of commissioners, board of directors and audit committee on company value, and partially there is no significant influence of Corporate Social Responsibility on company value.Simultaneously there is an influence of Good Corporate Governance sub variables of the board of commissioners, board of directors, and audit committee and Corporate Social Responsibility on company value. Based on the R Square value obtained at 0.305 or 30.5%, this means that the Good Corporate Governance variable with the sub-variables of the board of commissioners, board of directors and audit committee and the Corporate Social Responsibility variable contributes to the influence on company value of 30.5%, the remaining 69 .5% is influenced by other variables not involved in this research.
Pengaruh Akuntansi Keprilakuan terhadap Kinerja Karyawan di KSP Kopdit Pintu Air Rotat Maria Silviani Barek Atakiwang; Siktania Maria Dilliana; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.521

Abstract

The aim of this research is to find out whether behavioral accounting has an effect on employee performance at KSP Kopdit Pintu Air Rotat. The data used in this research uses primary data where primary data collection is carried out by distributing questionnaires to employees of KSP Kopdit Pintu Air Rotat. The sampling technique used in this research is probability sampling using the Simple Random Sampling Technique method, namely sampling is carried out randomly without paying attention to strata in the population so that the number of samples obtained in this research is 43 employees of the Main Branch of KSP Kopdit Pintu Air Rotat. The data collection process was carried out by distributing questionnaires to respondents. Where the research instrument uses a Likert scale. The data analysis method uses simple linear regression analysis with the help of the SPSS program. The results of this research show that behavioral accounting variables have a significant effect on employee performance at KSP Kopdit Pintu Air Rotat. This can be seen from the results of the partial test (t test) with a significant value of 0.001 ≤ 0.005. The results of this research are also supported by the results of descriptive analysis of variables, the average score of the behavioral accounting variable is 83.13%, while the average score of the employee performance variable is 79.41%.

Page 8 of 21 | Total Record : 204

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